THE ECONOMIC CONCEPT OF INCOME AND EXPENSES OF AN ENTERPRISE

This article is devoted to the study of the economic concept of income and expenses of an enterprise, which are key indicators of its financial and economic activities. The purpose of the study is to reveal the essence of income and expenses, their classification and relationship with profit. The article analyzes various approaches to determining income and expenses, examines the factors influencing their formation, and examines their role in assessing the effectiveness of an enterprise. The result of the research was the systematization of theoretical knowledge about the income and expenses of the enterprise, as well as the development of practical recommendations for their management. The scientific novelty of the work consists in a comprehensive analysis of income and expenses, taking into account modern economic conditions. The practical significance of the research lies in the possibility of using the results obtained to optimize the financial and economic activities of the enterprise and increase its profitability.